ESMA LIBRARY
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| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 18/02/2019 | ESMA40-134-347 | Conflict of interests and ethics policy- ESMA staff | Careers, Corporate Information | Reference | PDF 6.95 MB |
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| 03/02/2017 | ESMA80-1467488426-27 | Supervision Annual Report 2016 and Work Programme 2017 | Credit Rating Agencies, Trade Repositories | Report | PDF 2.49 MB |
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| 12/04/2011 | 2011/116 Annex 2 | Progress report on equivalence of Indian Accounting Standards with IFRS | IAS Regulation | Report | PDF 399.46 KB |
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| 20/07/2011 | 2011/211 | Public statement- Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee | Corporate Disclosure, IAS Regulation | Statement | PDF 29.57 KB |
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| 05/11/2013 | 2013/1552 | ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts | IAS Regulation | Letter | PDF 167.33 KB |
The European Securities and Markets Authority (ESMA) comments on the IASB’s due process with regards to the Exposure Draft (ED) Insurance Contracts with the aim of improving the transparency and decision-usefulness of financial statements and the enforceability of IFRS. |
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| 05/11/2013 | 2013/1554 | ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 | IAS Regulation | Letter | PDF 112 KB |
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| 05/11/2013 | 2013/1555 | ESMA Comment Letter to the IFRS Interpretations Committee on application of IAS 1 | IAS Regulation | Letter | PDF 224.94 KB |
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| 16/10/2013 | 2013/LCC/Recruitment | ESMA Specific Privacy Notice – Selections and Recruitments | Careers, Corporate Information | Reference | PDF 70.67 KB |
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| 29/10/2014 | 2014/1278 | Report on the equivalence of the Indian Accounting Standards | Corporate Disclosure, IAS Regulation | Final Report | PDF 1.7 MB |
This report fulfils the mandate received by the European Securities and Markets Authority (ESMA) from the European Commission (EC) in February 2014 to provide it with an update on the level of convergence of the Indian Accounting Standards (Ind-AS)1 towards International Financial Reporting Standards (IFRS) and the quality of application and enforcement of the Ind-AS, so that the EC can provide a progress report to the Council and the European Parliament (EP) in line with its obligations under Commission Regulation (EC) 1569/2007. |
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| 07/11/2014 | 2014/1344 | ESMA Response to public consultation on the IAS Regulation | Corporate Disclosure, IAS Regulation | Reference | PDF 305.48 KB |
ESMA response to the European Commission consultation on the IAS Regulation |
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| 01/04/2015 | 2014/Decl VR | Declaration of Interest 2014 Verena Ross | Careers | Reference | PDF 103.54 KB |
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| 19/10/2015 | 2014/MB/67 | Seconded National Experts | Careers | Reference | PDF 103.48 KB |
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| 19/10/2015 | 2014/MB/87 | Reimbursement policy and request form | Careers | Reference | PDF 445.93 KB |
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| 20/11/2015 | 2015-1738 | ESMA letter to IFRSF- Trustees' review of the structure and effectiveness of the IFRSF | IAS Regulation | Letter | PDF 281.58 KB |
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| 19/10/2015 | 2015/1228 | ESMA traineeship policy | Careers | Reference | PDF 150.1 KB |
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| 08/10/2015 | 2015/1516 | ESMA CL to the IASB ED Amedments to IAS 19 and IFRIC 14 | IAS Regulation | Letter | PDF 250.89 KB |
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| 08/10/2015 | 2015/1517 | ESMA CL to EFRAG re IASB ED Amedments to IAS 19 and IFRIC 14 | IAS Regulation | Letter | PDF 251.7 KB |
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| 08/10/2015 | 2015/1518 | ESMA CL to the IASB ED Clarifications to IFRS 15 | IAS Regulation | Letter | PDF 270.22 KB |
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| 08/10/2015 | 2015/1519 | ESMA CL to EFRAG re IASB ED Clarifications to IFRS 15 | IAS Regulation | Letter | PDF 269.51 KB |
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| 08/10/2015 | 2015/1520 | ESMA CL to the IASB ED Effective date of amedments to IFRS 10 and IAS 28 | IAS Regulation | Letter | PDF 148.01 KB |